# BR-AE-09

> The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-ae-09

## Official rule text

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).

## Why did my invoice fail BR-AE-09?

In a VAT breakdown (BG-23) with category code (BT-118) "AE" (reverse charge), the VAT category tax amount (BT-117) must be exactly zero, because under reverse charge the buyer accounts for VAT, so the seller charges none. Any non-zero tax amount for an AE group is invalid.

## Common causes

- Calculating tax as taxable amount × rate and populating it, instead of forcing 0 for AE.
- Copying a non-zero rate/amount from a template of a standard-rated invoice.
- Rounding artifact producing 0.00 vs 0 (usually fine) or an accidental small value.
- Placing standard-rated tax under an AE-coded subtotal by mistake.

## How do I fix it?

```
Set the AE subtotal tax amount to zero: <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">140.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount><cac:TaxCategory><cbc:ID>AE</cbc:ID><cbc:Percent>0</cbc:Percent>...</cac:TaxCategory></cac:TaxSubtotal>
```